Statute · United States Code

26 U.S.C. § 109 — Improvements by lessee on lessor's property

26 U.S.C. § 109

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2025-01-06
Topic
litigation

Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.

Citator

26 U.S.C. § 109 — Improvements by lessee on lessor's property is in force in the current edition of the Code, and nothing recorded condemns it.

Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.